The Government of Punjab is committed to providing adequate non-salary recurrent allocations to schools as part of its effort to improve school quality and performance. In order to achieve this, PMIU-PESRP has developed a Need-Based Non-Salary School-Specific Budgeting Formula. The Formula is based on the international best practices and applicable to Punjab milieu, after careful field study and discussions with various stakeholders. The Formula works by allocating weights to different school types, number of students and several other relevant factors.
Budgeting under the NSB is progressive and formula based linked with student enrolment. The NSB formula is need based therefore the allocation of funds will be very predictable and consistent. Decentralization of the administrative and financial management powers to the schools ensures that the execution of budget will be school based and involves a great deal of participation by the Schools Councils. The school administrations are expected to utilize these funds for providing functional facilities, fixed school expenditures, basic student entitlements and teacher and student furniture needs. NSB funding is aimed to equip schools with the ability to manage their resources based on their specific needs. At the same time, it can give the provincial/district governments tools with which they can structure finance rules and accountability mechanisms for managing incentives.
Finance Department has transferred 1st quarter NSB funds amounting to Rs. 3.5 billion for FY 2017-18 into Special Drawing Accounts (SDAs) jointly operated by Chief Executive Officer, District Education Authority and District Education Officer (Secondary) in all 36 districts; for further disbursement of NSB funds to all Primary, Elementary, High and Higher Secondary schools.
District-wise 1st Quarter NSB allocation FY 2017-18 is as under: